1996 (11) TMI 128 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who imported Fountain Submersible Pumps, Fountain Nozzles, and Fountain Sculpture. The tribunal held that the imported pumps do not qualify as consumer goods as they require further processing before use in decorative fountains. The order confiscating the goods was set aside, and the appeal was allowed.